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2001 (8) TMI 127 - SCH - Central ExciseExtract: .......is contention was considered by the Tribunal in that latter judgment. It, therefore, becomes necessary to set aside the order of the Tribunal and remit the matter to the Tribunal to be considered afresh for determination of the facts first and thereafter the law relevant to the issue. 2. The appeals are allowed accordingly. 3. No order as to costs.
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